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Analysis

Текущая стоимость

The current worth of a future sum of money or stream of cash flows discounted at a specified rate, used extensively in valuation, investment analysis, and accounting under IFRS and US GAAP.

Quick answer: The current worth of a future sum of money or stream of cash flows discounted at a specified rate, used extensively in valuation, investment analysis, and accounting under IFRS and US GAAP.

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Quick answer

The current worth of a future sum of money or stream of cash flows discounted at a specified rate, used extensively in valuation, investment analysis, and accounting under IFRS and US GAAP.

Why it matters

Текущая стоимость matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Editorial context

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Questions and answers

Questions and answers

What is Текущая стоимость?

In this glossary, Текущая стоимость refers to: The current worth of a future sum of money or stream of cash flows discounted at a specified rate, used extensively in valuation, investment analysis, and accounting under IFRS and US GAAP.

How is Текущая стоимость used in finance?

In finance communication, this term appears in contexts such as: "Текущая стоимость будущих арендных платежей должна быть рассчитана и признана как обязательство в балансе по МСФО 16."

Why does Текущая стоимость matter in finance?

Текущая стоимость matters because it supports clear communication in Analysis contexts for Financial Analysts, Bankers, and Traders. It also connects to aviation training and exam language such as CFA, ACCA, and FRM.

Who uses Текущая стоимость?

Текущая стоимость is mainly used by Financial Analysts, Bankers, and Traders.

What category does Текущая стоимость belong to?

In this glossary, Текущая стоимость is grouped under Analysis. Related pages in this category explain adjacent procedures, commands and operational concepts.

Where does this definition come from?

This definition is sourced from CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework and published by Protermify Finance as a static finance reference page.

Definition

The current worth of a future sum of money or stream of cash flows discounted at a specified rate, used extensively in valuation, investment analysis, and accounting under IFRS and US GAAP.

Operational example

The present value of future lease payments must be calculated and recognized as a liability on the balance sheet under IFRS 16.

Localized term

Текущая стоимость

Localized example

Текущая стоимость будущих арендных платежей должна быть рассчитана и признана как обязательство в балансе по МСФО 16.

Definition language

English reference definition

Source

CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

Category

Analysis

Exam relevance

  • CFA
  • ACCA
  • FRM

Target audience

  • Financial Analysts
  • Bankers
  • Traders

Related terms

Use the related links below to continue through connected finance terminology.

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